High Court Kerala High Court

M/S.Geo Sea Foods vs Commercial Tax Officer on 13 February, 2008

Kerala High Court
M/S.Geo Sea Foods vs Commercial Tax Officer on 13 February, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 5136 of 2008(J)


1. M/S.GEO SEA FOODS
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS)

                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :13/02/2008

 O R D E R
                              ANTONY DOMINIC, J.



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                         W.P.(C) No.  5136  OF  2008 J

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                    Dated this the  13 th  February, 2008



                                 J U D G M E N T

Against Exts. P1 and P2 orders of assessment, petitioner filed

Exts. P3 and P4 appeals. It is stated by the petitioner that since Ext.

P3 appeal was filed belatedly, Ext. P5 petition for condonation of

delay also has been filed. In the meanwhile apprehending revenue

recovery proceedings this writ petition has been filed by the

petitioner.

2. In view of the pendency of the appeals as stated above

before the 2nd respondent, I dispose of this writ petition directing

that the 2nd respondent shall consider Ext. P5 application filed by

the petitioner for condonation of delay in filing Ext. P3 and

depending upon the decision taken, Ext. P3 itself shall be

considered. Similarly, Ext. P4 appeal shall also be considered by

the 2nd respondent on merits and orders passed thereon. Such

process shall be concluded by the 2nd respondent as expeditiously

as possible, at any rate within 8 weeks of production of a copy of

W.P.(C) No. 5136 OF 2008 -2-

this judgment.

3. In the meantime, I direct that on the petitioner remitting

50% of the amount due in terms of Exts. P1 and P2 recovery

proceedings for realisation of the balance amount shall not be

initiated. The amount shall be deposited within 4 weeks from

today.

ANTONY DOMINIC

JUDGE

jan/-